Deduction of donations from corporate income tax discontinued in 2025 (withdrawn)

Please note: The amendment will not pass. This bill was withdrawn on 14 November 2024 (in Dutch).

What changes?

Do you own a company and do you support charities? The deduction of donations in your corporate income tax return was supposed to change after 1 January 2025. You would then no longer be allowed to deduct your donations to associations with an ANBI status (Algemeen Nut Beogende Instellingen) and supporting foundations SBBI (steunstichtingen Sociaal Belang Behartigende Instellingen).

Now, you can deduct up to 50% from your profit, with a limit up to € 100.000.

For whom?

• companies that deduct donations in corporate income tax

When?

The amendment has been withdrawn.